저부담 조세국가 한국과 일본의 역진적 조세정치 = The Politics of Regressive Taxation in the Low Tax Regime: Comparing Korea and Japan

다국어 초록 (Multilingual Abstract)

This paper aims to explain the weak fiscal foundation for welfare states in Korea and Japan through the characteristics of the politics of regressive taxation. My main suggestions are as follows: First, regressive taxation policy in the two countries was irrelevant to the expansion of the welfare states, and it was difficult for them to break away from low tax regimes because the policy was implemented in parallel with the ongoing progressive tax reduction policy. Most of all, this comes from the conservative partisanship of the government system in the two countries. Second, tax politics in the two countries have taken different aspects due to factors related to the political institution and these have resulted in the differences in the timing of the institutionalization of consumption tax and tax-extractive capacity.

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